财务报表中英文对照
1?资产负债表 Bala nee Sheet 项目 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 预付帐款 期货保证金 应收补贴款 应收岀口退税 存货 其中：原材料 产成品（库存商品） 寺摊费用 寺处理流动资产净损失 一年内到期的长期债权投资 其他流动资产 流动资产合计 长期投资： 其中：长期股权投资 长期债权投资 TEM Cash Short term in vestme nts Notes receivable Divide nd receivable n terest receivable Accou nts receivable Other receivables Accou nts prepaid Future guara ntee Allowa nee receivable Export drawback receivable nven tories n cludi ng:Raw materials ：ini shed goods Prepaid and deferred expe nses Jn settled G/L on curre nt assets _ong-term debenture investment falling due in a year Other curre nt assets Total curre nt assets _on g-term in vestme nt : n cludi ng long term equity in vestme nt _ong term securities in vestme nt n corporat ing price differe nee Total lo ng-term in vestme nt Fixed assets-cost _ess:Accumulated Dpreciati on Fixed assets-net value ess:Impairme nt of fixed assets Net value of fixed assets Disposal of fixed assets Project material Con structi on in Progress Jn settled G/L on fixed assets Total tan gible assets ntan gible assets n cludi ng and use rights Deferred assets n cludi ng:Fixed assets repair mproveme nt expe nditure of fixed assets *合并价差 长期投资合计 固定资产原价 咸：累计折旧 固定资产净值 咸：固定资产减值准备 固定资产净额 固定资产清理 工程物资 在建工程 寺处理固定资产净损失 固定资产合计 无形资产 其中:土地使用权 递延资产（长期待摊费用） 其中：固定资产修理 固定资产改良支岀
其他长期资产 其中：特准储备物资 无形及其他资产合计 递延税款借项 资产总计 Other long term assets Among ^Specially approved reserv ing materials Total intan gible assets and other assets Deferred assets debits Total Assets 资产负债表（续表） 项目 短期借款 应付票款 应付帐款 预收帐款 应付工资 应付福利费 应付利润（股利） 应交税金 其他应交款 其他应付款 预提费用 预计负债 一年内到期的长期负债 其他流动负债 流动负债合计 长期借款 应付债券 长期应付款 专项应付款 其他长期负债 其中:特准储备资金 长期负债合计 递延税款贷项 负债合计 Bala nee Sheet TEM Short-term loa ns Notes payable Accou nts payable Adva nces from customers Accrued payroll Welfare payable Profits payable Taxes payable Other payable to gover nment Other creditors Provisi on for expe nses Accrued liabilities _ong term liabilities due within one year Other current liabilities Total curre nt liabilities _on g-term loa ns payable 3onds payable on g-term accou nts payable Special accou nts payable Other lon g-term liabilities n cludi ng:Special reserve fund Total long term liabilities Deferred taxati on credit Total liabilities Minority interests Subscribed Capital Nati onal capital Collective capital Legal pers on\n cludi ng:State-ow ned legal pers on\Collective legal pers on\Pers onal capital Foreig n bus in essme n\Capital surplus surplus reserve n cludi ng:statutory surplus reserve *少数股东权益 实收资本（股本） 国家资本 集体资本 法人资本 其中:国有法人资本 集体法人资本 个人资本 外商资本 资本公积 盈余公积 其中:法定盈余公积
公益金 补充流动资本 public welfare fund Supplerme ntary curre nt capital 号填列） *未确认的投资损失（以 未分配利润 外币报表折算差额 所有者权益合计 负债及所有者权益总计 Jn affirmed in vestme nt loss Reta ined earnings Con verted differe nee in Foreig n Curre ncy Stateme nts Total shareholder's equity Total Liabilities &Equity 2? 利润表 NCOME STATEMENT 项目 产品销售收入 其中：岀口产品销售收入 咸：销售折扣与折让 产品销售净额 咸：产品销售税金 产品销售成本 其中：岀口产品销售成本 产品销售毛利 咸：销售费用 管理费用 财务费用 其中：利息支出（减利息收入） 汇兑损失（减汇兑收益） 产品销售利润 加：其他业务利润 营业利润 加：投资收益 加：营业外收入 咸：营业外支岀 加：以前年度损益调整 利润总额 咸：所得税 TEMS Sales of products ncluding : Export sales _ess : Sales discount and allowances Net sales of products _ess : Sales tax Cost of sales ncluding : Cost of export sales Gross profit on sales _ess : Selling expenses General and administrative expenses Financial expenses ncluding : Interest expenses(minusinterest ihcome) Exchange losses(minus exchange gains) Profit on sales Add : profit from other operations Operating profit Add : Income on investment Add : Non-operating income _ess : Non-operating expenses Add : adjustment of loss and gain for previous years Total profit _ess : Income tax Net profit 争利润 3.现金流量表 Cash Flows Stateme nt 项目 l.cash流量从经营活动： 01 ）所收到的现金从销售货物或提供劳务 02 ）收到的租金 增值税销售额收到退款的价值 ？ 03 ）增值税缴纳 04 ）退回的其他税收和征费以外的增值税 07 ）其他现金收到有关经营活动 08 ）分，总现金流入量
Items I.Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inflows
财务报表中英文对照
